who is responsible for for past due personal propert taxes on vehicles that are titled to both husband and wife during or after a divorce?

As far as the sate of Virginia is concerned you are both responsible and legally liable for the property tax bill.  They can come after either one or both of you to pay it.  In a divorce the court can decide which of you will be responsible for it, as between the two of you, but as with any joint debt, that does not stop the third party from coming after either of you for it.  This means that if the court decides it should be your wife's responsibility, but you end up having to pay it or they garnish your wages, your remedy it to go after your wife to pay you back. You might think that the court would automatically assign the debt to her because it was her fault that it became delinquent, but the court can look at a lot of factors, including which of you is in a better position to be able to pay it and how any other marital assets and debts are divided.  So there is no clear answer to your question.  The court can do whatever they think is fair in your particular situation. This answer is given in accordance with the laws of Virginia and may not be applicable in any other state.  It should not be construed as legal advice, as that would require a more thorough analysis of all of the facts involved in a specific case.  If you need further information or assistance, please feel free to contact my office for a consultation. Case results depend upon a variety of factors unique to each case. Case results do not guarantee or predict a similar result in any future case.